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Lucas Corporation uses the weighted-average method in its process costing system

ID: 2390565 • Letter: L

Question

Lucas Corporation uses the weighted-average method in its process costing system. Data concerning the first processing department for the most recent month are listed below:

What are the equivalent units for materials for the month in the first processing department?

Garrison 16e Rechecks 2017-08-28

Multiple Choice

6,900

9,000

1,575

8,475

Beginning work in process inventory: Units in beginning work in process inventory 900 Materials costs $ 9,600 Conversion costs $ 7,700 Percent complete with respect to materials 60 % Percent complete with respect to conversion 45 % Units started into production during the month 8,100 Units transferred to the next department during the month 6,900 Materials costs added during the month $ 115,800 Conversion costs added during the month $ 120,500 Ending work in process inventory: Units in ending work in process inventory 2,100 Percent complete with respect to materials 75 % Percent complete with respect to conversion 20 %

Explanation / Answer

Equivalent Units in Weighted Average Method:-Materials Units Transferred to Next Department+(Units in Closing WIP*Percentage Completion) 6900+(2100*75%) 8475 Answer is D